Abstract This paper presents a case study on the development of an expert system in an audit and tax environment. The study points out issues identified in the development process that are of interest to those researchers currently experimenting with expert systems. In addition, the case study may alert researchers to issues and areas of research related to expert systems where their efforts can lead to an advance in knowledge. This paper describes the key issues surrounding the development of a knowledge-based expert system called ExperTAX. It provides guidance and advice, through issue identification, to auditors and tax specialists in preparing the tax accrual for financial statement purposes. It also identifies relevant issues for tax planning, tax compliance, and tax service purposes.
Shpilberg et al. (Mon,) studied this question.